UNIVERSITY OF DHAKA

First Year Syllabus(For Seven Affiliated Colleges)

Department of Finance & Banking

Four-Year BBA (Honours) CourseEffective from the Session: 2017-2018

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National University

Subject: Finance & Banking

Syllabus for Foul' Year BBA Honours CourseEffective from the Session: 2017-2018

Year-wise Papers and marks distribution.

First Year

Paper Code Paper Title Marks Credits212401 Principles of Accounting 100 4212403 Principles of Finance 100 4212405 Principles of Marketing 100 4212407 Principles of Management 100 4212409 Micro Economics 100 4211501 History of the Emergence of Independent Bangladesh 100 4

Total = 600 24

Detailed Syllabus

Paper Code: 212401 Marks: 100 I Credits: 4 I Class Hours: 60Paper Title: PRINCIPLES OF ACCOUNTING

1. Accounting-The Language of Business: Definition and Scope of Accounting, Its role andfunctions, History of Accounting, Purpose and Nature of Accounting Information-Users ofAccounting Information. Branches of Accounting-Nature of Business and Accounting.

2. Conceptual Framework for Financial Accounting: FASB Conceptual Frame for FinancialAccounting-First Level: Basic Objectives (SFAC-l); Second Level: QualitativeCharacteristics of Accounting Information (SF AC-2); Third Level: Operational Guidelines.

3. The Accounting Process: Double Entry-Accounting System vis-a-vis Incomplete System,Accounting Equation-Effects of Transactions on the Accounting Equation. The Accountant-Classification of Accounts-Selection of Account titles-Chart of Accounts-Coding-Rules ofDebit and Credit -Balancing and ormal Balance-Recording (Bookkeeping), Aspect ofAccounting Cycle: Documentary Evidence and Identification, Analysis, and Recording ofTransactions and Other Events-Journalization-Posting to the Ledger-Preparation of TrialBalance-Limitations of Trial Balance, Errors and their Rectification.

4. The Adjustment Process and Completing the Accounting Process: Key aspects of theAccrual basis of Accounting, Cash Accounting and Break-up basis of Accounting-Adjustments-Adjusted Trial Balance-Preparation of Work Sheet-Closing Entries-Post-Closing Trial Balance-Reserving Entries.

5. Merchandising Operations and Accounting System: Merchandising Operations andClassifying Inventory-Purchases, Sales, Other use of Loss and Returns of MerchandiseInventory-Periodic and Perpetual Inventory Systems and Journal Entries-Specific

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Identification Method and Inventory Cost Flow Assumption (FIFO, LIFO and AverageCost).

6. Accounting Systems and Special Ledgers: Manual and Computerized Accounting Systemsand their effectiveness-The Voucher System-General Ledgers and Subsidiary Ledgers:General Ledger Control Accounts and Subsidiary Ledger Individual Accounts. SpecialJournals: Advantages of Special Journals-Cash Receipts Journal-Sales Journals-PurchaseJournal-Cash Payments Journal and General Journal.

7. Control of Cash: Controlling cash, Internal Control, The Bank chequing account, PettyCash, Bank Reconciliation Statement.

8. Accounting for Receivable and Current Liabilities: Receivable-Types of Receivablesvaluing and disposing Uncollectible accounts-Allowance for doubtful accounts, Accountingfor temporary investments-Marketable Securities-Accounting for current liabilities.

9. Financial Statements as a Reporting Device: Idea on a Complete Set of FinancialStatement. Purpose and interrelationship of the Financial Statement. Importance, Limitationsand Preparation of Financial Statements. Supplementary Statements/Schedules. Preparationof Statements according to Nature of Business. Statements for Nonprofit Organizations.Prepara5tion of Financial Statements according to Legal Form of Business: Sole-proprietorship Organizations, Partnership Firms & Company (Introductory Idea).

Books Recommended:I. Weygandt, Jerry J., Kimmel, Paul

D. and Kieso DonaldAccounting Principles (latest edition), JohnWiley & Sons. Inc.

Paper Code: 212403 Marks: 100 I Credits: 4 I Class Hours: 60Paper Title: PRINCIPLES OF FINANCE

I. Introduction: Conceptual framework, Financial Decision making. Major FinancialDecisions, Role of Finance in a firm. Goal of financial management of a firm, Finance as adiscipline/Principles of Finance, Types of Finance.

2. Short Term Financing: Characteristics and sources, Spontaneous sources, Unsecured andsecured short term loan, Assignment and factoring of accounts receivables and inventoryfinancing, Open market Loans.

3. Intermediate Term Financing: Characteristics and sources, Types, Repayment methodsand Effective interest calculation.

4. Long Term Financing: Characteristics, Uses, Types, Sources, Instruments- Bond: Types,Features; Preferred Stock and Common Stock- Features, Rights & Obligations.

5. Cost of Capital: Concept, Use, Measuring Component cost of Capital and weighted averageCost of Capital (W ACC), Concept of Marginal Cost of Capital.

6. Time value of Money: Basic concepts, Computing Present value and Future value: Singleamounts-Annuities-Mixed streams.

7. Capital Budgeting: The Capital Budgeting Decision Process-The relevant cash flows,Finding initial investment. Operating cash inflows. Terminal cash f1ows. Capital BudgetingTechniques-Traditional Approach. Discounted Cash flow Approach- et Present Value(NPV), Internal Rate of Return (lRR), Profitability Index (PI).

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--So Capital Structure Decision: The firm's capital structure-The EBIT-EPS approach to capitalstructure, Choosing the Optimal Capital Structure, Leverage: Operating and Financial.

9. Ri k and Return: Risk and Return fundamentals, Measuring risk: Probability distribution,Expected value, Standard deviation and co-efficient of variation. Risk premium, Risk andrequired rate of return. CAPM. Leverage and Risk-Financial Risk, Business Risk.

10. Valuation of Securities: Concept, Valuation of Debt Instruments-Bond Valuation andYields, Zero-coupon Bond- Concept and Valuation, Valuation of Equities-Common Stock.

Book Recommended:

1. Gitman Lawrence G Principles of Managerial Finance, lOth edition

Reference Book:

1. Brigham eugene F, EhrhardtMichael C,

Financial Management Theory and Practice,11th edition, South- Western

2. Lawrence D, Schall & CharlsW. Haley

introduction to Financial Management

er Title:Marks: 100 Credits: 4 Class Hours: 60er Code: 212405

PRINCIPLES OF MARKETl G

1. Creating and Capturing Customer Value: What is marketing? Understanding themarketplace and customer needs. Designing a custonrer driven marketing strategy. Preparingan integrated marketing plan and program Building customer relation hip. Capturing valuefrom customers. The changing marketing landscape .

. 2. Company and Marketing Strategy-Partnering to Build Customer Relationships:Company-wide strategic planning. Planning marketing. Marketing strategy and the marketingmix. Managing the marketing effort. Measuring and managing return on marketinginvestment.

3. Analyzing the Marketing Environment: The Company's microenvirorrment. Thecompany's macro environment. Responding to the marketing environment.

4. Markets and Their Buyer Behavior: Consumer Markets and Consumer Buyer Behavior:Consumer market Model of consumer behavior. Characteristics affecting consumer behavior.Types of buyer decision behavior. The buyer decision process. The Buyer decision process ofnew products. Business Markets and Business Buyer Behavior; Business market. Businessbuyer behavior. Institutional and government markets.

5. Customer-Driven. Marketing Strategy: Creating value for Target Customers: Marketsegrnentation. Market targeting. Differentiation and positioning.

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6. Products, Services, and Brands: Building Customer value: What is Product? Product andservice decisions. Branding strategy: building strong brands. Services marketing: nature andcharacteristics of a service--Marketing strategis for service firms.

7. ew Product Development and Product Life Cycle Strategies: ew product developmentstrategy-The new product development process. Product life cycle strategies. Additionalproduct and service considerations.

8. Pricing: Understanding and Capturing Customer Value and Pricing Strategies: What is aprice? Factors to consider when setting prices. New product pricing strategies. Product mixpricing strategies. Price adjustment strategies. Price changes.

9. Marketing Channels: Delivering Customer value & Relating and Wholesaling: Supplychains and the value delivery network. The nature and importance of marketing channels.Channel behavior and orginization. Channel design decisions. Channel managementdecisions. Retailing-Wholesaling.

10. Communicating Customer Value: Integrated Marketing Communications Strategy: Thepromotion mix. Integrated marketing communications. A view of the communicationprocess. Steps in developing effective marketing communication. Setting the total promotionbudget and mix. Socially responsible marketing communication. Advertisement. PublicRelations, Sales Promotions, Direct and Personal Selling, Online Marketing.

Books Recommended:

1. Philip Kotler & Gary Armstrong Principles of Marketing, Pearson Prentice Hall, UpperSaddle River, New Jersey

Marks: 100 Credits: 4 Class Hours: 60PRINCIPLES OF MANAGEME T

1. Introduction: Meaning; Scope; Importance; Principles; Functions; Rules of managers; IsManagement Science or Art? Is Management a Profession? Management as a Career; Globalmanagement.

2. Schools of Management: History of management; Early contribution to Management;Various Approaches to Management; Taylor's Scientific Management: Functional or ProcessApproach; Fayol's Principles of management; Human Relations; Behavioral ScienceApproach; Quantitative Approach; Systems Approach; Contingency Approach; OtherContemporary Approaches to Management.

3. Planning: Meaning; Importance; ature; Types; Steps; Factors Affecting Planning; PlanningTechniques; Limits of Planning; Making Planning Effective.

4. Organizing: Meaning; Nature; Importance; Span of Management; DepartmentationAuthority and Responsibility; Types of Organization at Structure; Delegation of Authority;Decentralization of Authority; Problems in Organizing.

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5. Staffing: Meaning; Purpose; Importance; Recruitment; Selection; Training; Promotion;Developing Managers; Using Manager Inventory Chart.

6. Leading: Meaning; Importance; Ingredients of Leadership; Styles of Leadership: Autocratic,Democratic and Free-reign- Likerts' System; Managerial Grid Approach; Theories ofLeadership.

7. Motivating: Meaning; Motivation and Motivator; Importance; The Need - Want -Satisfaction - Chain; Theory Motivation; Mc-Gregor's Theory X and Theory Y' Maslow'sNeed Hierarchy Theory, Hergbergs Two Factor Theory; Vroom's Expectancy Theory;McCelland's Achievement; Motivation Theory: Various Motivation Techniques.

8. Controlling: Meaning, Nature; Importance; Controlling Process, Requirements of anEffective Control System, Controlling Techniques.

Book Recommended:

1. Harold Koontz and Heinz Management A global Perspective

Reference Book:

1. S.P. Robbin

2. Griffin

3. M M Islam and A A Khan

ManagementManagementFundamentals of Management

Marks: 100 Credits: 4 Class Hours: 60MICRO ECO OMICS

1. The Fundamentals of Economics: Scarcity and Efficiency-The Twin Themes ofEconomics, An overview of the circular flow of economic activity, nature of ownership ofthe economic recourses, production, distribution and consumption, Public, private and meritgoods.

2. Markets and Government in a Modern Economy: The Mixed Economy-What IS aMarket? Trade, Money and Capital-The Economic Role of Government.

3. Theory of demand and supply: The demand Schedule, The Demand Curve, The SupplySchedule, The Supply Curve, Equilibrium of Supply and Demand. Shifts of demand andsupply curves, Excess and shortage leading to price adjustments.

4. Elasticity of Supply and Demand: Price Elasticity of Demand and Supply: Price Elasticityof Demand, Elasticity and Revenue, Price elasticity of Supply, income elasticity, impact oftaxes and subsidies on economic surpluses and dead weight loss.

5. Demand and Consumer Behavior: Rational Choice, Utility, indifference curve and itscharacteristics, Budget Line, Price consumption curve, demand curve of the individual andthat of the market, Separation of income and substitution effects of normal goods, inferiorgoods and Giffen goods.

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6. Production and Business Organization: Theory of Production. Basic Concepts relating toReturns to Scale- Increasing, decreasing and constant returns, law of diminishing return,relation between Average product, Marginal product and Total product of labor.

7. Analysis of Costs: Opportunity cost fixed cost and variable cost. Average cost. marginalcost, total cost curves. Cost curve in the short and in the long run. Break even analysis.Normal and economic profit of a firm.

8. Market Structures-Perfectly Competitive Markets: Perfectly Competitive Markets-definition and characteristics, Price-output decision of a firm under perfect competition,Efficiency and Equity under perfectly competitive Markets.

9. Imperfect Competition and Monopoly: Pure monopoly, Marginal revenue, price andelasticity, why a monopolist will not operate in the inelastic part of the demand curve, pricediscrimination under monopoly.

10. Monopolistic Competition: Price-output decision of a firm under monopolistic competition,Advertisement under monopolistic competition. Excess capacity in the long run.

II. Oligopoly: Price-output decision under oligopoly, kinked demand curve, price leadership bydominant firm and control.

Books Recommended:

I. Microeconomics: Paul Krugman & Robin Wells (3rd Ed.)2. Microeconomics: Theory and Application, Dominick Salvatore (5th Ed.)3. Dewett, K.K. : Modern Economic Theory

Paper Code: 211501 Marks: 100 I Credits: 4 I Class Hours: 60

Paper Title: History of the Emergence of Independent Bangladesh

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History of the Emergence of Independent Bangladesh

Introduction: Scope and description of the emergence of Independent Bangladesh.Writing on this topic.

1. Description of the country and its people.a. Geographical features and their influence.

b. Ethnic composition.

c. Language.

d. Cultural syncretism and religious tolerance.

e. Distinctive identity of Bangladesh in the context of undivided Bangladesh.

2. Proposal for undivided sovereign Bengal and the partition of the Sub Continent, 1947.a. Rise of communalism under the colonial rule, Lahore Resolution 1940.b. The proposal of Suhrawardi and Sarat Bose for undivided Bengal: consequences

c. The creation of Pakistan 1947 .

3. Pakistan: Structure of the state and disparity.a. Central and provincial structure.

b. Influence of Military and Civil bureaucracy.

C. Economic, social and cultural disparity

4. Language Movement and quest for Bengali identitya. Misrule by Muslim League and Struggle for democratic politics.

b. TheLanguage Movement: context and phases.

c. United front of Haque - Vasani - Suhrawardi: election of 1954, consequences.

5. Military rule: the regimes of Ayub Khan and Yahia Khan (1958-1971)a. Definition of military rules and its characteristics.

b. Ayub Khan's rise to power and characteristics of his rule (Political repression, Basic democracy,

Islamisation)

c. Fall of Ayub Khan and Yahia Khan's rule (Abolition of one unit, universal suffrage, the Legal

Framework Order)

6. Rise of nationalism and the Movement for self determination.a. Resistance against cultura I aggression and resurgence of Bengali culture.

b. Sheikh Mujibur Rahman and the six point movement

c. Reactions : Importance and significance

d . The Agortola Case 1968.

7. The mass- upsurge of 1969 and 11 point movement: background,programme and significance.

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8. Election of 1970 and the Declaration of Independence by Bangobondhua. Election result and centres refusal to comply

b. The non co-operation movement, the 7th March ,Address, Operation Searchlight

c. Declaration of Independence by Bangobondhu and his arrest

9. The war of Liberation 1971a. Genocide, repression of women, refugees

b. Formation of Bangladesh government and proclamation of Independence

c. The spontaneous early resistance and subsequent organized resistance (Mukti Fouz, Mukti Bahini,

guerillas and the frontal warfare)

d. Publicity Campaign in the war of Liberation (Shadhin Bangia Betar Kendra, the Campaigns abroad

and formation of public opinion)

e. Contribution of students, women and the masses (Peoples war)

f. The role of super powers and the Muslim states in the Liberation war.

g. The Anti-liberation activities of the occupation army, the Peace Committee, AI-Badar, AI-Shams,

Rajakars, pro Pakistan political parties and Pakistani Collaborators, killing of the intellectuals.

h. Trial of Bangabondhu and reaction of the World Community.

i. The contribution of India in the Liberation War

j. Formation of joint command and the Victory

k. The overall contribution of Bangabondhu in the Independence struggle.

10. The Bangabondhu Regime 1972-1975

a. Homecoming

b. Making of the constitution

c. Reconstruction of the war ravaged country

d. The murder of Bangabondhu and his family and the ideological turn-around.

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~'1.Harun-or-Roshid, The Foreshadowing of Bangladesh: Bengal Muslim League and

Muslim Politics, 1906-1947, The University Press Limited, Dhaka 2012.

~b-. Rounaq Jahan, Pakistan: Failure in National Integration. The University Press Limited,

Dhaka 1977.

~~. Talukder Maniruzzaman, Radical Politics and the Emergence of Bangladesh, Mowla,

Brothers, Dhaka 2003.

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